23. Section 1A inserted23. Section 1A inserted

23. Section 1A inserted

After section 1 the following section is inserted —

“

1A. Application of Act in Commonwealth places

(1) In this section —

“Commonwealth Mirror Taxes Act” means the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth;

“corresponding Metropolitan Region Improvement Tax Act” means the Metropolitan Region Improvement Tax Act 1959 of Western Australia in its application as a law of Western Australia.

(2) In this Act, unless the contrary intention appears —

(a) a reference to this Act is to be read as a reference to this Act in its application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act; and

(b) a reference to the Planning and Development Act 2005 of Western Australia is to be read as a reference to the Planning and Development Act 2005 of Western Australia in its application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act.

(3) This Act is to be read with the corresponding Metropolitan Region Improvement Tax Act as a single body of law. (4) In addition to being modified as prescribed by the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007, this Act is deemed to be further modified to any extent that is necessary or convenient —

(a) to enable this Act to operate effectively as a law of the Commonwealth; and

(b) to ensure that the combined liability of a taxpayer under this Act and the corresponding Metropolitan Region Improvement Tax Act is as nearly as possible the same as the taxpayer’s liability would be under the corresponding Metropolitan Region Improvement Tax Act alone if the Commonwealth places in Western Australia were not Commonwealth places.

”.